RECOGNITION OF DEFERRED TAX IN SMALL AND MEDIUMSIZED ENTERPRISES: A CASE STUDY FOR THE CZECH REPUBLIC
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873163" target="_blank" >RIV/70883521:28120/15:43873163 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31110/15:00050049
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
RECOGNITION OF DEFERRED TAX IN SMALL AND MEDIUMSIZED ENTERPRISES: A CASE STUDY FOR THE CZECH REPUBLIC
Original language description
The article concerns deferred tax and its significance for the information capability of the financial statement. Temporary differences between accounting and tax rules are the cause of the formation of deferred tax. The accounting and recognition thereof stems from generally accepted accounting principles. The accrual principle, the principle of caution and that of the functioning of the accounting entity in the foreseeable future are at issue. The majority of small and medium-sized enterprises are notobliged to account for and recognize deferred tax, although they may do so, and it is desirable from the perspective of faithful representation of the financial situation of the accounting entity. The conducted investigation in the form of a questionnaire survey ascertained whether accounting entities recognize deferred tax. If not, for what reasons; and if so, from which temporary differences they ascertain it.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 7th International Scientific Conference Finance and the Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
1006-1015
Publisher name
Fakulta managementu a ekonomiky, UTB ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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